https://www.taxtmi.com/caselaws?id=112925 Modvat credit was held inadmissible where the importer's certificate and photocopy of the bill of entry did not establish a clear co-relation between the duty-paid imported goods and the credit claimed. The quantity covered by the bill of entry and invoice did not match the quantity on which credit was taken, and the relied-upon papers were not recognised documents under Rule 57G of the Central Excise Rules, 1944. In the absence of proof that duty had been paid on the relevant quantity, the credit claim could not be sustained. The denial of credit was therefore upheld and the appeal failed. en-us Fri, 05 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112925 Modvat credit was held inadmissible where the importer's certificate and photocopy of the bill of entry did not establish a clear co-relation between the duty-paid imported goods and the credit claimed. The quantity covered by the bill of entry and invoice did not match the quantity on which credit was taken, and the relied-upon papers were not recognised documents under Rule 57G of the Central Excise Rules, 1944. In the absence of proof that duty had been paid on the relevant quantity, the credit claim could not be sustained. The denial of credit was therefore upheld and the appeal failed. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112925